Purchases Transactions

Xanadu Company purchased merchandise on account from Springhill Company for $$12,300,$ terms $1/10,$ n$/30.$ Xanadu returned merchandise with an invoice amount of $$1,800$ and received full credit.

a$.$ If Xanadu Company pays the invoice within the discount period, what is the amount of cash required for the payment? If required, round the answer to the nearest dollar.

$fill in the blank $1$

b$.$ What account is debited by Xanadu Company to record the return?